The objective of this paper is to determine the effect of International Financial Reporting Standards (IFRS) as a new accounting reporting among Nigerian listed firms. This study uses book value, earnings and dividends to fill in the gap using a sample of 126 Nigerian listed firms in the stock market from 2009 to 2013 (pre and Post-IFRS adoption). Data was collected from Thompson Reuters, Bank scope DataStreams and annual reports. The study adopted Ohlson (1995) [Ohlson, J. (1995). Earnings, book-value, and dividends in equity valuation. Contemporary Accounting Research, 11(2), 661–687.] price model that has been frequently used in determining the quality of accounting information studies. The study finds that combined book value, earnings and dividends do not provide statistical significance effects on IFRS after adoption on the quality of accounting information. This could be possible, as dividends do not provide a significant effect in the presence of earnings. Furthermore, the audit big 4 quality provided an effect on the quality of accounting information because of IFRS adoption. Therefore, findings of this study provide additional literature on the decreasing quality of accounting information in an emerging market setting like Nigeria. The study implication is to the policy makers, regulators, and government that accounting information do not provide value relevance among Nigerian listed firms after IFRS adoption.

Risk management in construction industry in several cases is not only incomplete regarding the unification of Occupational Health and Safety (OHS) hazards, but it is also incomplete in not having a systematic and innovative method to assess the impacts of these risks on the objectives of a project. An integrated hybrid Fuzzy Inference System-Latin Hypercube Simulation for the evaluation of OHS risks in construction projects is presented in this paper. Prioritization of safety risks systematically without human interference with fuzzy inference system gives the appropriate response to the identified risks. An advanced Monte Carlo simulation is also used for the evaluation of quantitative objectives of a project. This approach allows us to get away from discrimination and simulate the risks with high impacts but with low probabilities. In order to measure the relationship between the occurrences of each of the risks impacts on project objectives, the sensitivity analysis based on Pearson correlation coefficient is used to determine the usefulness of the proposed integrated hybrid method.

Construction projects are always problematic and difficult to manage in certain stages. Management in construction industry has been characterized as being weak, insufficient, nebulous, backward and slow to react against changing conditions. This study aims to identify risk and cost managed in the change management of the construction projects. Quantitative study is organized and questionnaire as an instrument is used to collect the information from the construction experts in Klang Valley, Malaysia. Random sampling techniques is used to collect the data, 105 questionnaires are distributed and 90 ones are returned. The correlation analysis shows significant relationship between cost, risk and change management. The reliability test indicates satisfactory result to continue the questionnaire where Cronbach coefficient alpha value exceeds the level of 0.70. The study finds that design changes, client and contractor related changes are mostly occurred in change management of construction projects. Tendering on the basis of an incomplete design, which then changes during the course of the construction has been found as the key reason of the changes. Through a paper based exercise, site memorandums (SM), quoted rates (QR), variation orders (VO) and monthly payment certificates (MPC) are the activities managed by the engineers. Proper planning is the most leading change management in the risk management. Implementation of risk man-agement was found the applied risk management in practice to hindrances. Since this is very vast debated subject, the study has recommended further investigation to include consultant firms for better understanding of the design changes leading to the cost and risk associated.

The purpose of this paper is to understand how transfer pricing law affects transfer pricing decision making in foreign direct investment enterprises in Vietnam. The study also suggests further research on the determinants over transfer pricing decision making of these enterprises to have better solutions to deal with transfer mispricing in Vietnam. A quantitative research method involving self-administered closed ended questionnaires is extended to manage Directors/Chief Executive Officers, Tax Managers/ Directors, Chief Finance Officers or Heads of Finance from foreign direct investment enterprises in Vietnam. Findings indicate a strong probability of a relationship between transfer pricing law and the transfer pricing decision making of foreign direct investment enterprises in Vietnam. Therefore, there is a need for government to have specific law on transfer pricing. Good transfer pricing database is al-so expected; punishment should be reasonable; transfer pricing audit process should be stronger; transfer pricing trainings should be introduced more to the enterprises. It is be-lieved that the implementation of suitable transfer pricing law in Vietnam will assist the government better deal with transfer pricing abuse in foreign direct investment enterprises. The findings support Vietnamese policy makers to improve the law on transfer pricing. Nevertheless, tax officials and accounting representatives can have indepth knowledge with regard to transfer pricing decision making which the outcome of this study aspires as guidance for better understanding the aspects of transfer pricing decision making while doing business in Vietnam.

Mobile payment is considered as a technology innovation which is being exploited and fur-ther expanded in both developed and developing or emerging countries. It is considered as an alternative method to cash payment method. This study is employed with the objective of exploring how Cambodian user behavior intention is affected by perceived transaction convenience, perceived transaction speed, social influences, and facilitating condition. Each fac-tor is measured by different items and there are 38 items developed in this study. The data is collected by distributing questionnaires to Cambodian users and 329 questionnaires are collected successfully.

The rapid expansion of Dubai and the United Arab United infrastructure in the Middle East over the past twenty years has resulted in a large accumulation of concrete waste in landfills and dumping sites. The subsequent hasty increase in the construction and demolition of the infrastructure has outstripped effective waste management facilities, posing a serious natural challenge. This concrete waste greatly endangers human health, property, and biological systems when buried. To find effective solutions to this issue, different waste management methods were researched and compared to find the most effective. This paper aims to differentiate the most appropriate waste management strategies and determine their impact on the environment. These methods included reducing the waste, reusing those wastes that can be reused, recycling, and disposal in landfills and government dumping sites. This paper opens the door for future studies to determine the impact indicators and specific waste management methods that substantially influence the environment and the cost of damage. In addition, a Life Cycle Cost Assessment (LCA) may be carried out to supplement this research and determine the financial benefits of the various specific waste management options and the cost of damages. The study predominantly assesses the different construction and demolition waste management strategies. It primarily adds valuable knowledge concerning these waste recycling management techniques and their environmental effect. This study also suggests directions for future exploration, such as identifying key impact indicators and management strategies that have a significant impact on the environment. Alternatively, LCA can complement the results by assessing the financial benefits of different physical waste management options. To sum up, the exponential growth of infrastructure in Dubai has led to a considerable challenge regarding concrete waste. The LCA-based comparison between landfill and recycling methods highlights the urgency of adopting sustainable waste management practices. This study not only broadens the understanding of damage cost models but also provides a comprehensive assessment of practical waste management options, contributing to informed decision-making to minimize environmental impact.

The positive effect of globalization has continued to impact FDI inflow to developing countries during the last decade except for the rising influence of political risk in host locations. Mixed outcomes have trailed the findings related to the studies on FDI and political risk relationship and in particular on African countries like Nigeria. This paper investigated the effect of political risk on FDI inflow to Nigeria using secondary data from 2000 to 2014 using simple linear regression. The study combined from select variables, the institutional factors with location determinants peculiar to Nigeria’s risk environment. It is found that political risk holds a positive and significant association with FDI to Nigeria but not close enough to inhibit the inflow of foreign investment to the country. However, the findings provide a strong basis for policy shift in relation to security, country promotion and rebranding as well strengthening of institutions.

This research aims to present how choosing a suitable layout can improve the performance of virtual cellular manufacturing systems (VCMSs), especially minimizing the material flow between machines required by each family group. To present the efficacy of basic layouts on performances of VCMSs, a multi-objective mathematical model with a goal programming (GP) approach is developed to generate VCMSs based on resource-elements (REs). The formulated model is coded in Lingo software and is run over functional and distributed arrangements of the same machines. The performance and the validity of the developed model are checked by a numerical example taken from the literature. The objective function of the mathematical model is measured for that example over two mentioned layout to compare the performance of the generated systems. Moreover, because of the material handling costs importance, material flows are measured to find the best option as a basic layout for VCMSs. To compare the performance of the generated system with the classical cellular manufacturing system (CMS), cell capacity utilization (CCU) is employed as an independent criterion to evaluate each system. The result illustrates the priority of distributed layouts for generating RE-based VCMSs because of its flexibility, minimizing the objective function for the mathematical model, and smaller material flow by the components. In addition, the generated VCMSs outperforms the classical CMS from the CCU point of view.

This paper presents the development of an instrument for measuring strategic control systems (SCS). Although SCS has received considerable attention in the literature, most of the discussions, on the elements that constitute SCS, are limited to descriptive statements. Thus, the theoretical construct of SCS suffers from lack of extensive statistical validation procedures. However, there are a few authors that had initiated the development of an instrument to measure the SCS. Their small effort had also been criticized due to the inconsistency among authors in defining SCS, which would likely affect the validity of the instrument being developed. Given this lacuna, this paper has developed and validated an instrument for conceptualizing SCS, specifically under the environment of Quality Management strategy. Based on a careful and systematic process of instrument development, this paper revealed that SCS consists of two important dimensions, namely strategy implementation and strategic resource allocation. In developing this instrument, a total number of 205 respondents were involved. The findings reported in this paper would benefit future researchers in measuring SCS, particularly for survey-based research.

This study aims to contribute to the literature on organizational sustainability and explore the issues, challenges, and prospects of the Bangladesh pharmaceutical industry in terms of sustainability. Organizations around the world are becoming more and more concerned about their ability to reduce or prevent the adverse effects of their actions. Sustainability, socially responsible human resource management (SRHRM), green human resource management (GHRM), characteristics of stakeholders, voluntary green behavior, innovative behavior, and government roles are the main areas of concern. Research and existing literature are explored to have a clear grasp of several organizational sustainability components. This study also shows how organizations understand and implement organizational sustainability concerns and difficulties and how to identify whether essential systemic components are still unaddressed. It's difficult to balance social, economic, and environmental responsibility with sustainability. Enhance SRHRM and GHRM by examining stakeholder characteristics and the government's involvement, combined with voluntary green and creative behavior, to create a positive image for society, the economy, and the environment. This research explores the issues, challenges, and prospects of Bangladesh's pharmaceutical industry's organizational sustainability. In contrast to the age of industry 4.0, artificial intelligence and machine learning concerns about human resource management, stakeholder characteristics, government role, and employee behavior contribute to the organizational sustainability of the pharmaceutical sector. The study presents first insights on the issues, challenges, and prospects of Bangladesh's pharmaceutical industry from the perspective of organizational sustainability. Sustainability, employee green and innovative behavior, SRHRM, GHRM, stakeholder characteristics, and government roles are drawing the attention of organizations globally. They are taking more and more responsibility for how their actions affect the environment, society, and the economy.